Section 172(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)For the purposes of this Act and subject to the provisions thereof and of Article 285 of the Constitution of India the Corporation shall impose the following taxes, namely,(a)property taxes;(b)a tax on vehicles other than mechanically propelled vehicles, and other conveyances plying for hire or kept within the City or on boats moored therein;(c)[ a tax on helicopters or any other type of planes, when they land on or take off from the helipads, airports, airsteps (sic airstrip) or places made for this purpose situated within the Corporation. The tax so imposed shall be paid by the airport authority or person or persons, or managers, or director or institution or department or agency involved in the maintenance, management and supervision of the airport, airstrip, helipad or the place as the case may be;] [Substituted by U.P. Act 38 of 2006, S. 6.](d)a tax on trades and professions;(e)a tax on deeds of transfer of immovable property situated within the city;(f)a tax on vacant land situated within the city;]
